1.audit 审计 ,qo^G0XO
2.attestation 鉴证 w c~s:
3.credibility 可信赖程度 (:o:_U
4.audit of financial statements 财务报表审计 (+0(A777M
5.agreed-upon procedures 执行商定程序 /d">}%Jn
6.high levels of assurance 高水平保证 *DXX*9 0
7.compilation 编制 <L11s%5-
8.reliability 可靠性 >,tJq%
9.relevance 相关性 k Jw
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10.professional skepticism 职业谨慎 $tI<M
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11.objectivity 客观性 U$y wO4.
12. professional competence 专业胜任能力 _cC1u7U9
13.Senior/CPA-in-charge 项目经理 <Rs$d0/
14.audit engagement letter 业务约定书 ~c]
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15.recurring audit 连续审计 `IJ)'$pn
16.the client 委托人 'h7x@[|
17.change CPA 更换注册会计师 :-lq Yd5^
18.the existing CPA 现任注册会计师 n*' :,m
19.the successor CPA 后任注册会计师 ?.uhp
20.the preceding CPA前任注册会计师 6Vncr}
21.issue the audit report 出具审计报告 u^B! 6Sj8
22.expert 专家 Mk=*2=d
23.the board of directors 董事会 [s\8@5?E
24.knowledge of the entity‘ s business 了解被审计单位情况 vM]5IHqeE
25.assess material misstatement risks评估重大错报风险 Ayv:
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 6J#R1.h
27.a general knowledge of —— 初步了解―――的情况 `HnZ{PKf
28.a more knowledge of—— 进一步了解的情况 WNb2"W
29.the prior year‘s working papers 以前年度工作底稿 =hd0Ui>x
30.minutes of meeting 会议纪要 B
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31.business risks 经营风险 +'iqGg-
32.appropriateness 适当性 I<,~>'cq.
33.accounting estimate 会计估计 n7Bv~?DM
34.management representations 管理层声明 (v
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35.going concern assumption 持续经营假设 KKb7dZbt<
36.audit plan 审计计划 {O).!
37.significant audit areas 重点审计领域 kP/<S
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38.error 错误 n@R
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39.fraud舞弊 yB/F6/B~
40.modified or additional procedures 修改或追加审计程序 #8
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41.misappropriation of assets 侵占资产 "w0~f6o
42.transactions without substance 虚假交易 $)c[FR~a
43.unusual pressures 异常压力 ;&f(7 Q+T_
44.the suspected noncompliance 涉嫌存在违法行为 y29G#Y4J
45.materialiy 重要性 oR!h
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46.exceed the materiality level 超过重要性水平 "#gS ?aS
47.approach the materiality level 接近重要性水平 __s'/6u
48.an acceptably low level 可接受水平 'vu]b#l3
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 =./PY10'
50.misstatements or omissions 错报或漏报 JUj.:n2e
51.aggregate 总计 P*>?/I`G
52.subsequent events 期后事项 r#_0_I1[
53.adjust the financial statements 调整财务报表 lj8ficANo
54.perform additional audit procedures 实施追加的审计程序 $c
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55.audit risk 审计风险 1JdMw$H
56.detection risk 检查风险 ZREy I(_
57.inappropriate audit opinion 不适当的审计意见 cTn(Tv9s
58.material misstatement 重大的错报 &iq'V*+-\
59.tolerable misstatement 可容忍错报 !FyO5`v
60.the acceptable level of detection risk 可接受的检查风险